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(l) A registered per50l1 who bas paid the central. tu and State tax on a tranSaction considered by ·binl to be an intra-State, supply, but which is · subsequently held to be an inter-State supply,. shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed. · (2) A registered person wbo ba,,.paid integrated tax on a transaction .considered by,·:hiJn to be an inter-State supply. but which. is ..ubsequently held to be an intra-.,. State supply, shall.not be required to pay any interest on the amount of Staie tu.payable. . Tax wrongfully ? and paid to ec. Government or SI Government.